1st Followup Audit of Engineering and Flood Control
Auditor
Auditor
AUDITOR’S LETTER
In line with the generally accepted government auditing standards and the established policies of the Auditor’s Office, as authorized by Utah Code, we maintain our responsibility to monitor and ensure that audit recommendations are addressed by county agencies through appropriate corrective action. This is also instrumental in informing our future audits.
This communication serves as the follow-up report for the Salt Lake County Engineering and Flood Control, subsequent to the original audit report issued in January 2023. That report had identified three findings with five recommendations.
The details of our follow-up indicate that the Engineering and Flood Control has fully implemented two of the five recommendations. The remaining three recommendations are in the process of being addressed. This demonstrates the department’s commitment to resolving the issues identified in our initial audit.
While there is noteworthy progress, the completion of all recommendations is imperative. We have scheduled an additional follow-up for March 2024 to ascertain that the implementation of recommendations is completed and that the improvements are sustained.
We performed this audit in accordance with Generally Accepted Government Auditing Standards (GAGAS). Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.
We extend our appreciation to the Engineering and Flood Control department and all county stakeholders for their cooperation during this process. The enclosed follow-up audit report provides detailed findings and recommendations. Should you have any questions or require further discussion, please do not hesitate to contact me at 385-468-7200.
